Core Insights - The British Retail Consortium (BRC) has outlined key sustainability regulation priorities and reporting requirements for 2026 and beyond, focusing on packaging compliance, extended producer responsibility, and waste frameworks [1] Group 1: Packaging Regulation Priorities - Critical developments in extended producer responsibility (EPR) for packaging are expected to become operational in 2026, with the appointment of the producer responsibility organisation (PRO) anticipated in March and fee modulation based on recyclability data planned for July [3] - The UK's Deposit Return Scheme (DRS) for recyclable containers will publish its final design in April, which will impact retailers and producers ahead of the October 2027 implementation [4] - A regulatory update to the Plastic Packaging Tax (PPT) is expected later in 2026, potentially introducing a mass balance approach for chemically recycled plastics, affecting compliance pathways for businesses [5] Group 2: Reporting and Data Transparency - Reporting obligations are set to intensify in 2026, emphasizing the need for transparent sustainability data and claims verification for regulatory compliance and alignment with emerging frameworks [6] - Proposed mandatory UK Sustainability Reporting Standards (SRS) may require large listed companies to disclose climate-related risks, governance, and emissions data, including scope 3 emissions, as part of evolving government consultations [7] - The Packaging and Packaging Waste Regulation (PPWR) in the EU aims to standardize rules on material recyclability, minimum recycled content, and waste reduction, impacting businesses operating in both EU and UK markets [8]